References

• 1983Separation of Ownership and Control19,446 cited
• 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
• 1991Earnings Management During Import Relief Investigations8,369 cited
• 2005Performance matched discretionary accrual measures6,963 cited
• 1985Positive Accounting Theory5,837 cited
• 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
• 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
• 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
• 1996The pricing of discretionary accruals1,662 cited
• 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1,358 cited
• 1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
• 2006Board, audit committee, culture and earnings management: Malaysian evidence820 cited
• 2008Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia494 cited
• 2006Is earnings management opportunistic or beneficial? An agency theory perspective374 cited
• 1996